In year 1, children predominately use practical objects to take away. As they progress, children will then begin to use a number line or hundred square to support them with counting backwards.
To begin with, children will use the same methods as shown above for year 1. They will then move to breaking it down into tens and ones, and eventually using the column method. Please see attached video for support.
Children will continue to use the column method that has been demonstrated in year 2. They will use this to progress on to 3D and 4D numbers, but can break it down into smaller steps as shown below to support further:
Children will continue to develop the above skills but now explore decimal places and making connections to money. Please see below examples: